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Tax cases

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Alleged understated sales on returns premium icon
Wei Xian Peng and Qian Hong Peng trading as Zhu Guang Restaurant (TC7523)
30 Mar 2020
Option to tax applied on basis land was exempt premium icon
D Moulsdale trading as Moulsdale Properties v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 March 2020
30 Mar 2020
Standard rated staff or exempt medical services to health board? premium icon
Archus Trading Ltd (TC7557)
30 Mar 2020
Claim for foreign service relief on a termination payment premium icon
L da Silva (TC7600)
30 Mar 2020
Late appeal after original emailed notification blocked by tribunal firewall premium icon
J Ashfield (TC7604)
30 Mar 2020
Failure to offer a statutory review of a high income child benefit charge premium icon
W Kroen (TC7605)
30 Mar 2020
Late corrective action taken after receipt of follower notices premium icon
J and N Unsworth (TC7588)
22 Mar 2020
Late notification of claim for enhanced pension protection premium icon
P Hayes (TC7586)
22 Mar 2020
No exemption from transfer of assets abroad provisions premium icon
A Davies, P McAteer, B Evans-Jones v CRC, Upper Tribunal (Tax and Chancery Chamber), 10 March 2020
22 Mar 2020
Reasonable excuse for failing to comply with information notices premium icon
R Butcher (TC7596)
22 Mar 2020
Stamp duty land tax liability of a farm bought for development premium icon
Pensfold (TC7609)
22 Mar 2020
Validity of accelerated payment notices premium icon
R (oao Reid and Emblin) v CRC; Reid and Emblin v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 March 2020
16 Mar 2020
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HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment Number of VAT investigations surges in 2024-25 Priorities for Welsh tax policy-making
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Different time limits apply to different errors Expenditure on technical studies does not qualify Enquiry notice met statutory requirement Supply of staff to a UK care business Share loss relief not available on salvage operation
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